查询词典 auditor

The value that can be provided to an organization can be enhanced or diminished by the review that an auditor conducts of the organization's response to a nonconformity, as well as by the "close-out" process that is applied.

审核员发现不符合，开出不符合报告后，如何对待组织针对不符合报告所采取的行动加以评审，以及关闭所开出的不符合报告，通过这样的行动可以帮助组织提高价值，也有可能降低价值。

Biggs, who as chief of pension giant TIAA-CREF selects a new auditor every seven years. If you want a really good peer review, that's the way to do it.

毕格斯说，他是每七年选择一个新的审计师的养老金巨人TIAA-CREF的主席，如果你想进行更好的抽样复查，这是最好的方式。

Using the firm-level data from 2000 to 2004, this research uses a sample of 195 listed companies, 70 in crisis state and 125 in normal state, and establishes five logistic models to examine explanatory power of going-concern opinion and auditor size.

本文以民国89年至93年间发生财务危机的70家上市公司，搭配正常公司125家为样本，建立五个Logistic模型以探讨会计师意见与事务所规模的解释能力。

The empirical results indicate that going-concern opinion has significant incremental explanatory power over financial variables, but auditor size doesn't have significant interactive effect on going-concern opinion.

实证结果显示，会计师意见具有显著的增额解释能力，但事务所规模对会计师意见的交叉影响并不显著。

This paper firstly reviews the evolution of American going-concern auditing opinion, so we can know the essence of this kind of auditing opinion. Secondly, on the base of analysing the conditions of going-concern of Chinese enterprises and a typical case, we draw our conclusion that chinses capital market urgently demands going-concern auditing opinion.Finally, this paper focuses on financial characteristic of company and the characteristic of going-concern auditing opinion, the market response to going-concern auditing opinion, the value relevance as well as the determinants of auditor reporting going-concern auditing opinion.

本文首先以美国为例，回顾了持续经营不确定性审计意见(going-concern opinion，以下简称为GCO)的发展沿革，籍此认识持续经营不确定性审计意见的本质内涵；其次，在对我国企业尤其是上市公司的持续经营问题进行分析的基础上，通过典型案例的剖析得出我国资本市场对持续经营不确定性审计意见存在较强烈需求的结论；最后，针对我国证券市场持续经营不确定性审计意见的市场反应、价值关联性及被出具持续经营不确定性审计意见公司的财务特征、审计师出具持续经营不确定性审计意见的影响因素进行了实证分析。

Among the friars she found two willing helpmates, the prior Anton de Heredia who had already filled important posts in the order, eg that of auditor of civil causes at the General Chapter of 1564, and St. John of the Cross, who had just completed his studies.

当中方济各会士，她发现有两名愿意helpmates ，事前安东德赫雷迪亚他们已经填补了重要的职位，在一声令下，例如说，核数师的民事原因，在一般的篇章1564 ，和圣约翰的十字架，他们刚刚完成他的研究工作。

So we extend our research into the discussion of influence of the synergic audit ability and cross market audit ability on the auditor selection and the market share of CPAs.

因此我们又在扩展研究中讨论了协同审计能力和跨市场审计能力对审计师选择，以及审计师市场份额的影响。

With this half of the deal in hand, Mr Ban could then promise the UN's paymasters, principally America, beefed-up internal oversight as well as the appointment of an outside auditor.

手头的这事才做了一半，潘基文在任命外部审计员时，可以承诺联合国的费用承担国，特别是美国，他将增强内部监督。

The rating would be accompanied by a two-three page narrative describing the auditor's opinion about the client's internal controls, risk management processes, and accounting practices.

与评级相匹配的还应有一份两到三页的叙述说明，就客户的内部控制，风险管理机制及会计实务发表审计人的意见。

The general engineer, treasurer and auditor shall be under the leadership of the general manager.

总工程师、总会计师、审计师由总经理领导。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。